The concept of the discretionary power of tax administration in the Iraqi Income Tax Law No. 113 of the year
Section: RESEARCH
Abstract
Taxes administration has essential role in doing taxes policy of the executive branch, through the powers gives to it by tax law and financial laws, these powers are mostly distinguished as restricted authority depending on the concept of legality ,besides that theirs discretion authority to achieve the goals of the executive branch and the important goal is to get taxes money.
References
- Fifth: Foreign books1. Cambridge Learners Dictionary, Camb. University Press, P. 496.
- Fourth: Laws, regulations and official documents1. The Egyptian Income Tax Law No. 157 of 1981 and its amendments.2. Iraqi Income Tax Law No. 113 of 1982 and its amendments.3. Commercial Bookkeeping System for the purposes of Iraqi Income Tax No. (2) of 1985.4. Annual Book, General Authority for Taxation, Ministry of Finance, Baghdad, 1997.
- Second: Research1. Tawfiq Sabri Al-Marayati, Factors of Poor Tax Awareness in Iraq and Some Treatment Methods, Journal of Economic and Administrative Research, Third issue, seventh year, 1997.2. Dr. Ali Khattar Shatanaoui, Penal Regulations on the Validity of the Estimated Management, Journal of Law, First Issue, Year 26, Kuwait University, March 2002.Third: Messages1. Ibrahim Hamid Mohsen, Income Tax Deduction in Iraq, Master Thesis Presented to the Faculty of Law, University of Baghdad, 2001.